Submissions and Resolutions

The CBA proposes that Personal Protective Equipment, a demonstrated necessity of life, should not be subject to GST/HST to ensure a consistent tax treatment.

The CBA comments on COVID-19's impact on the Investment Canada Act, namely the government's ability to adjust the national security regime and net benefit review thresholds.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee comments on CRA's Guidance on International Income Tax Issues raised by the COVID-19.

The CBA responds to the draft Time Limits and Other Periods Act (COVID-19), commenting on the ambit, timelines and retroactivity.

The Joint Canadian Bar Association/Canadian Professional Accountants of Canada Taxation Committee Comments on impact of the draft Time Limits Act on the Income Tax Act and the Excise Tax Act.

The CBA addresses technological challenges faced by Justice Canada in operating remotely during the COVID-19 pandemic.

The CBA urges the government to amend the Competition Act to allow certain mergers and agreements between competitors to address supply concerns during the COVID-19 pandemic.

The CBA urges federal government support for the not-for-profit sector in light of the COVID-19 pandemic.

Due to COVID-19 social distancing, the CBA asks the CRA to accept digital or facsimile signatures in the same manner as a wet signature.

The CBA comments on a proposed "access equals delivery" model in the securities market to change the delivery of prospectuses and other documents by alerting investors that documents are publicly available online.